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Options and conditional contracts

By: Language: English Series: Estates Gazette ; (9127) 13 July 1991, 70-87(2)Publication details: 1991Subject(s): Summary: Sets out the tax position of the landowner involved in options or conditional contracts on his land, with the main issue being, not the amount of tax to be paid, but the timing of payments and advantages ensuing from this.

Sets out the tax position of the landowner involved in options or conditional contracts on his land, with the main issue being, not the amount of tax to be paid, but the timing of payments and advantages ensuing from this.